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The impact of professional commitment and ethical values on internal accounting controls
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Alireza Salmanirahni1   , Abulqasem Masihabadi 2, Zahra Nouri Topkanlo3 |
1- PhD student, accounting department, Neyshabur Branch, Islamic Azad University, Neyshabor, Iran.
2- Assistant, Accounting Department, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran. , massihabadia@gmail.com
3- Assistant Professor, Department of Management, Neyshabor Branch, Islamic Azad University, Neyshabor, Iran. |
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Abstract: (153 Views) |
This study examines the impact of professional commitment and ethical values on internal accounting controls.
The current research is applied in terms of purpose and correlational in terms of descriptive method. In this research, based on the nature of the data, it is a quantitative research. The statistical population of the research consists of senior managers of listed companies. Cochran's formula is used to calculate the number of samples, and available sample method is used for sampling. This study was done in 1401. 230 senior managers of the company participated in the current research and answered the questionnaire used in the research. Kleikman and Henning's professional commitment questionnaires and Hunt et al.'s value of organizational ethics (CEP) and internal accounting control were used. The partial least square method (PLS) has been used for modeling and testing the questions.
The results showed that the value of t statistic, the effect of professional commitment on internal accounting control, is equal to 3.665 and is higher than 1.96, so it is 0.05 at the significant level. Therefore, professional commitment has a positive and significant effect on the performance of internal accounting controls. Also, the value of t statistic, the effect of moral value on internal accounting control, is equal to 0.744 and is less than 1.96, so it is 0.05 at the significant level. Therefore, moral value does not have a significant effect on the performance of internal accounting controls.
The results of this research can effectively help senior managers of companies admitted to the Tehran Stock Exchange in a strong internal control system with the ability to rely on accounting information with regard to professional commitment and ethical values.
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Article number: 20 |
| Keywords: ethical values, professional commitment, listed companies, internal accounting controls. |
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Full-Text [PDF 625 kb]
(49 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/10/6 | Accepted: 2024/12/14 | Published: 2025/01/10
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